Rodrigo Antonio Braga

Abstract
The legal framework for the conduct of the work, derives from the Decree Law No. 28/2019 of February 15, combined with Ordinance 195/2020 of 13 August and the VAT Code, as well as the amendment to the proposal of Law No. 61/XIV, which postponed to 2022 the mandatory printing of the QR-Code on the invoice and documents fiscally relevant. The objective of the paper focuses on the presentation of a validation of a multidisciplinary and integrative approach, which was developed to analyze the impact on the different stakeholders, when introducing the QR-Code in the relevant tax documents in Portugal. The methodology used was Design Science Research. The paper's contributions are based on the presentation and validation of the Approach using survey design, with the aim of assessing its suitability and feasibility with the various stakeholders (Software Producers/Installers, Hauliers, Certified Accountants, Tax and Customs Authority, Taxpayers and Buyers). In this way, it was possible to assess the expectations of the stakeholders in face of the new legal framework, as well as the impact that these legislative changes will cause in an organizational context.